legislation: 101-hr-5884

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
101-hr-5884 101 hr 5884 To amend the Internal Revenue Code of 1986 to allow small commercial finance companies to use the reserve method in accounting for bad debts. Taxation 1990-10-20 1990-10-20 Referred to the House Committee on Ways and Means. House Rep. Cardin, Benjamin L. [D-MD-3] MD D C000141 0 Amends the Internal Revenue Code to allow certain commercial finance companies, in lieu of a deduction for wholly worthless debts, a deduction for a reasonable addition to a reserve for bad debts. Makes a company eligible for such deduction if: (1) the average adjusted basis of all its assets is $500,000,000 or less; or (2) such company was a member of a parent-subsidiary controlled group and the average adjusted basis of all assets of such groups was $50,000,000 or less. 2024-02-07T16:32:33Z  

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